Red leather spine, marbled paper over boards, labeled on front board "Brink & Luther, Proprietors. / Journal / 1876 1877." 231pp, 8 x 12 1/2 in. (wear to spine and boards, especially at corners and edges). Page 1-2 with signed "Articles of Co-Partnership ... between Arthur P. Brink and Julien J. Luther in the Express Business known as Brinks City Express." 28 February 1876. Signed "Arthur P. Brink" and "Julien J. Luther."

As outlined in their Articles of Co-Partnership, the ledger indicates on page 6 that the businessmen have each invested $500 "To Stock ... as surplus fund." Likewise, initial "Inventory" is listed as "Horses," "Wagons," Harness," "Furniture," and "Office Ins[urance]." The subsequent pages begin an accounting for the company indicating daily debits and credits and cash on hand. Sources of expenses and income are specified.

The journal marks "Brink's City Express" incorporation with a new partner in the already well-established business. Washington Perry Brink (1830-1874) founded Brink's City Express, now known as Brink's Inc., in 1859, in Chicago, Illinois. Following "Perry" Brink's death in 1874, his son Arthur continued management of the company under his own name for two years before taking "J.J. Luther" as a partner. A.P. Brink resigned from the original company in 1912 and moved to California, where the Brink's Express Company was incorporated the same year. Today, the Brink's Express company has evolved into the worldwide "Brink's Company" which is famous for its armored cars and other security operations such as cash-in-transit, ATM replenishment & maintenance, and cash management & payment services.